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New York State and Local Retirement SystemOffice of the State Comptroller - Home

Basic Plan with Increased-Take-Home-Pay (ITHP)

For PFRS Tier 1, 2, 5 and 6 Members, and Tier 3 Members Covered by Article 11

(Sections 370-a, 371-a & 375)

Additional Service Credit for Sick Leave (Section 341[j])

Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you.

Credit for your unused sick leave at retirement cannot be used to:

  • Qualify for vesting. For example, if you have four years and ten months of service credit and you need five years to be vested, your sick leave credit cannot be used to reach the five years.
  • Qualify for a better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your sick leave credit cannot be used to reach the 20 years.
  • Increase your pension beyond the maximum amount payable under your retirement plan.
  • Meet the service credit requirement to retire under a special 20- or 25-year plan.